https://www.taxtmi.com/caselaws?id=94549 Separate adjudication is not barred where the later proceedings concern different goods, clearances and gate passes, because double jeopardy requires identity of subject matter and factual basis. Under the excise scheme, duty is discharged only when it is duly debited in the prescribed personal ledger account before removal; a mere bank deposit does not by itself constitute payment. Where goods are removed without an effective debit, the demand of duty and the consequential penalty, confiscation and redemption fine are legally sustainable. en-us Thu, 27 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 12:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94549 Separate adjudication is not barred where the later proceedings concern different goods, clearances and gate passes, because double jeopardy requires identity of subject matter and factual basis. Under the excise scheme, duty is discharged only when it is duly debited in the prescribed personal ledger account before removal; a mere bank deposit does not by itself constitute payment. Where goods are removed without an effective debit, the demand of duty and the consequential penalty, confiscation and redemption fine are legally sustainable. Case-Laws Central Excise Thu, 27 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94549